Solution : https://service.sap.com/sap/support/notes/1491018 (SAP Service marketplace login required)
Key words : 
import therelevant support package, target code page, conversion error reason, file prefix edi_dc40_u, conversion errors occur, system inadvertently fails, report mass_rseout00 depending, unicode idoc file, report mass_rseout00, conversion errrors
Related Notes : 
       
| 1375438 | Globalization Collection Note | 
| 1319517 | Unicode Collection Note | 
| 832679 | IDoc: IDocs with unconvertible characters | 
| 613389 | ALE SAP system group with Unicode systems |